I. Hal Millsap, Jr., and Frances Millsap v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• additional living expenses, e.g., moving expenses and temporary accommodations expenses, resulting from a casualty are not deductible as part of a casualty loss

Source: CourtListener parenthetical corpus (CC0).